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Income and Corporation Taxes Act 1988
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- Deddfau Cyhoeddus Cyffredinol y Deyrnas Unedig
- 1988 c. 1
- SCHEDULE 15
- PART A1
- How to determine if...
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Changes over time for: Cross Heading: How to determine if an individual is a beneficiary under a policy
No versions valid at: 01/04/2000
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- 17/07/2013- Amendment
- 01/04/2000
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Income and Corporation Taxes Act 1988, Cross Heading: How to determine if an individual is a beneficiary under a policy is up to date with all changes known to be in force on or before 25 November 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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Yn ddilys o 17/07/2013
[F1How to determine if an individual is a beneficiary under a policyU.K.
Textual Amendments
F1Sch. 15 Pt. A1 inserted (17.7.2013) by Finance Act 2013 (c. 29), Sch. 9 para. 2
A5(1)This paragraph applies for the purposes of this Part of this Schedule in determining if an individual is a beneficiary under a policy.U.K.
(2)An individual is a beneficiary under a policy if the individual beneficially owns—
(a)any rights under the policy, or
(b)any share in any rights under the policy.
(3)An individual is a beneficiary under a policy if—
(a)any rights under the policy are, or any share in any rights under the policy is, held on non-charitable trusts created by the individual, and
(b)those rights are, or that share is, not beneficially owned by any individual.
(4)The following provisions of ITTOIA 2005 apply for the purposes of sub-paragraph (3)(a)—
(a)section 465(6), and
(b)the definition of “non-charitable trust” in section 545(1).
(5)An individual is a beneficiary under a policy if—
(a)any rights under the policy are, or any share in any rights under the policy is, held as security for a debt of the individual, and
(b)those rights are, or that share is, not beneficially owned by any individual.]
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